CSR Policy Rules
G.S.R. 129(E)
The Companies (Corporate Social Responsibility Policy) Rules, 2014
What counts as CSR and what does not, registration of implementing agencies in Form CSR-1, the CSR Committee and policy, CSR expenditure and administrative overheads, ongoing projects and the unspent CSR account, impact assessment, and CSR reporting.
10
Rules
2
Annexures
G.S.R. 129(E)
Notification
5% cap
Admin overheads
Made under
The Companies Act, 2013 Chapter IX
10
rules
Default readable text
Opening text
Preamble
NOTIFICATION
New Delhi, the 27th February, 2014
G.S.R. 129(E).- In exercise of the powers conferred under section 135 and sub-sections (1) and (2) of section 469 of the Companies ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 2013 (18 of 2013), the Central Government hereby makes the following rules, namely: -
1. Short title and commencement. -
(1) These rules may be called the Companies (Corporate Social Responsibility Policy) Rules, 2014.
(2) They shall come into force on the 1st day of April, 2014.
Chapter I
2 rules
Preliminary
R. 2 Definitions
Chapter II
5 rules
CSR Obligations
R. 3 Corporate Social Responsibility
R. 4 CSR Implementation
R. 5 CSR Committees
R. 6 CSR Policy [Omitted]
R. 7 CSR Expenditure
Chapter III
3 rules
Reporting and Unspent Amounts
R. 8 CSR Reporting
R. 9 Display of CSR activities on its website
R. 10 Transfer of unspent CSR amount.
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